Manike, H.M.S.W.P.; Rathnasiri, U.A.H.A.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
Abewardhana, N.A.K.M.A.; Thilakarathne, P.M.C.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)